https://www.taxtmi.com/caselaws?id=796428 A best-judgment assessment for failure to furnish returns is deemed withdrawn when the registered person files a valid return within the period prescribed under Section 62(2), together with applicable late fee and interest. The note explains that filing the return for the relevant tax period triggers withdrawal of the assessment, while liability for interest and late fee continues. It describes the assessment order as consequently set aside in favour of the registered person. en-us Wed, 01 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796428 A best-judgment assessment for failure to furnish returns is deemed withdrawn when the registered person files a valid return within the period prescribed under Section 62(2), together with applicable late fee and interest. The note explains that filing the return for the relevant tax period triggers withdrawal of the assessment, while liability for interest and late fee continues. It describes the assessment order as consequently set aside in favour of the registered person. Case-Laws GST Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796428